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Itc on vehicle

PRADEEP YADAV (5 Points)

05 October 2020

sir we have purchases bike for office staff.is this eligible for gst ?

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3 Replies

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 05 October 2020

No, you can not take ITC on bike..it's blocked u/s 17(5) of CGST Act, 2017

Shivam RC (Student) (23683 Points)
Replied 05 October 2020

ITC on Motor Vehicles is specifically BLOCKED under Section 17(5) of the CGST Act 2017. So you cannot claim ITC on GST paid on purchase of Motor Bikes for Office Staff.

As per the Provision of Section 17(5) clause (a) of the CGST Act 2017, ITC on Motor Vehicles having approved seating capacity of less than or equal to 13 ( including the Driver ) is not eligible.